Enterprises operating under the simplified taxation system are required to report to the tax office at the end of each tax year in the prescribed form. In this case, the declaration is filled out on the basis of the data of the book of expenses and income, and the tax is paid on a quarterly basis by advance payments and the residual amount after the delivery of the annual reports.
Instructions
Step 1
Summarize the results of the enterprise at the end of the tax period, which is a year for the simplified tax system. Summarize the information of the book of expenses and income. Calculate the size of the single tax. Contact the tax office for a tax return form, or download this document online.
Step 2
Start filling out the title page. Be sure to specify the type of document. If the declaration is submitted for the first time, then the number 1 should be put. Otherwise, the value 3 is indicated with a fraction, in which the correction number is put down. In the "Submitted" field, you must enter the data of the tax authority to which the declaration is submitted and its code.
Step 3
Enter the tax calculations according to the simplified tax system in section 2 of the declaration. In line 201, indicate the tax rate, which is determined by clause 2 of article 346.20 of the Tax Code of the Russian Federation. If the object of taxation "income" is used, then 6% is indicated, and for "income minus expenses" - 15%. In line 210, enter data on the income received by the enterprise during the reporting period, in accordance with Article 249, Article 250, Article 251, Article 284 and Article 224 of the Tax Code of the Russian Federation.
Step 4
An enterprise with an object "income minus expenses" must also complete line 220, which indicates the amount of costs incurred by the company in the reporting period. If there are losses of previous years, then they are noted in line 230. Next, calculate the tax base, which is entered in line 240. Line 260 shows the amount of the calculated tax, and line 270 - the amount of the minimum tax.
Step 5
Proceed to completing section 2. Provide the main registration number of the company and the code of the taxation object. If the single tax is calculated for the object “income”, then the code of the budget classification is 182105010100110001100, if the system “income minus expenses is used, then 182105010200110001100 is entered. to the budget, put on line 030.
Step 6
Report the declaration to the tax office. In case of detection of erroneous data, it is necessary to fill out an updated declaration and pay the additional tax amount.
